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A Fair and Efficient Corporate Taxation Presentation Eco 28 8
A Fair and Efficient Corporate Taxation Presentation Eco 28 8
Corporate Taxation
Dieter Kischel
European Commission
DG TAXUD D1
Action Plan for A Fair and Efficient Corporate
Taxation in the EU - 5 Key Areas for Action
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PROBLEMS
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OBJECTIVES
Re-establishing the link between taxation and
where the economic activity takes place
Ensuring that Member States can correctly value
corporate activity in their jurisdiction
Creating a competitive and growth-friendly
corporate tax environment for the EU
Protecting the Single Market, including
o measures to implement OECD BEPS,
o to deal with non-cooperative tax jurisdictions
o to increase tax transparency
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Action Plan for fair and efficient
Corporate Taxation
Key Areas
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ACTION 2: ENSURING EFFECTIVE TAXATION
WHERE PROFITS ARE GENERATED
Some MNEs exploit mismatches to shift profits,
with no link on where the value is created
Leading to low effective taxation
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ACTION 3: BUSINESS ENVIRONMENT
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ACTION 4: PROGRESS ON TRANSPARENCY
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ACTION 5: EU TOOLS FOR COORDINATION
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More info provided under the following link:
http://ec.europa.eu/taxation_customs/taxation/co
mpany_tax
Thank you!
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